Miles Audio produces and sells car audio systems. They specialize in receivers and currently offer two models. The Growler is a high quality but affordable unit that the company produces for sale in auto parts and electronics stores. The Maniac is sold almost solely to individuals and high$-$end car stereo installers. The Maniac is only produced to order. In other words, the Maniac is not kept in inventory and is only produced when a customer orders one. Based on estimates of next quarter's business, the financial staff at Miles has produces the following forecasted income statement.

$\backslash$table$[[$Number of systems,Growler,Maniac,Total$],[$Sales revenue,$2,400,450,2,850],[$Materials$,$$$672,000,$$$450,000,$$$1,122,000$